TEXT 4

　　(注：本文含有的生詞和難句較多，考研閱讀的原則是過難的單詞和句子一定不會(huì)出題，在考場(chǎng)上緊緊抓住能看懂的句子即可，因?yàn)槲恼律舷挛牡囊馑级际怯忻芮嘘P(guān)聯(lián)的。筆者把本文無需看懂的句子用刪除線標(biāo)出來，以便于學(xué)生更好的復(fù)習(xí)。示例：not the price managers and regulators would like them to fetch。)

　　第一部分：36題

　　①Bankers have been blaming themselves for their troubles in public. ②Behind the scenes, they have been taking aim at someone else: the accounting standard-setters. ③Their rules, moan the banks, have forced them to report enormous losses, and it's just not fair. ④These rules say they must value some assets at the price a third party would pay, not the price managers and regulators would like them to fetch。

　　【考點(diǎn)分析】①②“臺(tái)面上，銀行家們將他們的麻煩歸咎于己身，臺(tái)面下，他們一直把目標(biāo)對(duì)準(zhǔn)他人：會(huì)計(jì)準(zhǔn)則制定者。”臺(tái)上臺(tái)下，表里不一，暗含了作者對(duì)銀行家的虛偽的否定，對(duì)無辜者standard-setters的同情。③講具體的抱怨的內(nèi)容。“銀行業(yè)抱怨會(huì)計(jì)規(guī)則迫使他們報(bào)告巨大損失，認(rèn)為這不公平。” ④二者相比必出考點(diǎn)。出36題。進(jìn)一步描述會(huì)計(jì)規(guī)則的內(nèi)容。“規(guī)則認(rèn)為他們必須以第三方付出價(jià)格來評(píng)估部分資產(chǎn)的價(jià)值，而非按照管理者和監(jiān)管者期望該資產(chǎn)能夠獲得的價(jià)格。”本句其實(shí)只要看懂“These rules say they must value some assets at the price a third party would pay, not”not后面無需看懂，只要知道是與not前面不一樣的方法。

　　36. Bankers complained that they were forced to __________。

　　[A] follow unfavorable asset evaluation rules

　　[B] collect payments from third parties

　　[C] cooperate with the price managers

　　[D] reevaluate some of their assets。

　　【正確選項(xiàng)解析】[A] 36題 complain= moan ，not fair(③) = unfavorable , value some assets(④)= asset evaluation 所以本題屬于根正苗紅的同義替換。

　　【干擾選項(xiàng)分析】[B] 對(duì)④偷梁換柱。把value 偷換為collect。

　　[C] 與原文相反。錯(cuò)誤一：原文④說：“These rules say they must value some assets at the price 。。。， not the price managers and regulators would like them to fetch”明確說“規(guī)則不讓按照managers的期待的價(jià)格評(píng)估”，所以這與cooperate(合作)相反。

　　錯(cuò)誤二：原文中沒有提到price manager 這個(gè)概念，④managers and regulators would like them to fetch。是定語從句來修飾price。

　　[D] reevaluate(重新評(píng)估)無中生有。

　　第二部分：37題

　　①Unfortunately, banks’ lobbying now seems to be working. ②The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised. ③And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult。

　　【考點(diǎn)分析】①否定常考(unfortunately)+段首常考。出40題。Unfortunately，是強(qiáng)烈的表示情感的詞。“不幸的是，銀行的游說活動(dòng)看來已起作用了。”表明作者是反對(duì)銀行，支持同情standard-setters。②轉(zhuǎn)折常考，出37題。But之前不看，之間看后面“標(biāo)準(zhǔn)制定者的獨(dú)立性——這資產(chǎn)市場(chǎng)正常運(yùn)行十分重要——已經(jīng)削弱了。”

　　①After a bruising encounter with Congress, America’s Financial Accounting Standards Board (FASB) rushed through rule changes. ②These gave banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statement. ③Bob Herz, the FASB’s chairman, cried out against those who “question our motives。” ④ Yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment by management。”

　　【考點(diǎn)分析】①bruising encounter根本不需認(rèn)識(shí)。rushed through 只需要認(rèn)識(shí)through，表示 “通過”。注意：動(dòng)詞+介詞的短語，有時(shí)候只要通過介詞就可以把握句子所表達(dá)的大致方向是支持還是反對(duì)。本句只需明白“FASB通過了規(guī)則變化” 即可。 ②只需看懂：These gave banks more freedom to… value …assets and more flexibility… in their income statement。省略號(hào)所省略的內(nèi)容完全可以不看。“即銀行在評(píng)估資產(chǎn)上有了更多的自由” ③沒看懂，沒關(guān)系，因?yàn)楹竺嬗修D(zhuǎn)折。④轉(zhuǎn)折常考。出37[A]。本句只需看懂 the changes …enhance the use of judgment by management。“這些變化增加了管理層的判斷的作用”

　　37. According to the author , the rule changes of the FASB may result in __________。

　　[A] the diminishing role of management

　　[B] the revival of the banking system

　　[C] the banks’ long-term asset losses

　　[D] the weakening of its independence

　　【正確選項(xiàng)解析】[D] 本題定位有點(diǎn)難度。從第三段①可知FASB通過了規(guī)則變化。第二段的①的意思是“不幸的是，銀行的游說活動(dòng)看來已起作用了。”這就意味著：第一段銀行抱怨的規(guī)則的不公平得到重視，規(guī)則變化了。所以37題題干問的“the rule changes of the FASB”的結(jié)果，也就是第二段②的結(jié)果。

　　《牛津高階英漢雙解詞典》中compromise 的解釋：modify (sth); weaken 修改，更改(某事物);減輕;減弱;緩和。所以這里的compromise= weaken，根正苗紅的同義替換。

　　【干擾選項(xiàng)分析】[A] 與原文相反。diminish與④中的enhance 相矛盾。

　　[B] 第二段③講了銀行復(fù)蘇的條件“銀行如果不以能夠吸引買家的價(jià)格計(jì)量有毒資產(chǎn)，銀行系統(tǒng)的復(fù)蘇將會(huì)非常困難。”而本選項(xiàng)說FASB的規(guī)則變化會(huì)帶來復(fù)蘇，與③不相符合。

　　[C] 無中生有。

　　第三部分：38題

　　①European ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise. ②The IASB says it does not want to act without overall planning, but the pressure to fold when it completes it reconstruction of rules later this year is strong. ③Charlie McCreevy, a European commissioner, warned the IASB that it did “not live in a political vacuum” but “in the real word” and that Europe could yet develop different rules。

　　【考點(diǎn)分析】上文講的是美國的情況。本段講歐洲的情況。①“歐洲的部長(zhǎng)們立刻要求國際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASB)也這么做。” ②轉(zhuǎn)折常考。出38題。IASB對(duì)部長(zhǎng)的做法比較反感，但是它在今年下半年完成規(guī)則修訂時(shí)必須屈服的壓力十分巨大。③引用McCreevy對(duì)IASB不聽話的警告。

　　38. According to Paragraph 4, McCreevy objects to the IASB’s attempt to __________。

　　[A] keep away from political influences。

　　[B] evade the pressure from their peers。

　　[C] act on their own in rule-setting。

　　[D] take gradual measures in reform。

　　【正確選項(xiàng)解析】[C] ①講歐洲部長(zhǎng)對(duì)IASB的要求，②是IASB對(duì)之的抵觸情緒，但是(but)壓力又很大(strong)，③McCreevy對(duì)IASB警告它不是“處在政治真空中”而是“在現(xiàn)實(shí)世界里”。這三句話的中心是：IASB想自己獨(dú)立的制定規(guī)則(act on their own in rule-setting)，而歐洲部長(zhǎng)(包括McCreevy)又想命令其按自己意愿行為。所以選擇[C]。

　　【干擾選項(xiàng)分析】[A]是強(qiáng)干擾項(xiàng)，貌似是對(duì)“not in a political vacuum”的同義替換。但是與[C]相比，[C]更加符合本段的中心。因?yàn)楸径尾⒉皇菑?qiáng)調(diào)IASB不能逃脫政治影響，而是強(qiáng)調(diào)IASB想要自己獨(dú)立地制定規(guī)則。考生切記：當(dāng)兩個(gè)選項(xiàng)無法分清的時(shí)候，符合中心的才是正確答案。

　　[B]偷梁換柱。原文沒有提來自同伴的壓力(pressure from their peers)，而是說“在今年下半年完成規(guī)則修訂時(shí)必須屈服的壓力”

　　[D]“在改革中采取漸進(jìn)措施” gradual measures屬于無中生有。

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